Section 528
Section 528: power to condone delay in obtaining approval
Section 528 gives the Central Government or the Board the discretion to excuse a delay where the Income-tax Act, 2025 requires an approval to be obtained by a specified date.
What Section 528 says
"Where, the approval of the Central Government or the Board is required to be obtained before a specified date under this Act, it shall be open to the Central Government or the Board to condone, for sufficient cause, any delay in obtaining such approval."
Frequently asked questions
Who can condone a delay in obtaining an approval required under the Act?
The Central Government or the Board, whichever body's approval is required.
Is there an automatic right to condonation of delay under Section 528?
No - Section 528 only makes it 'open to' the Central Government or the Board to condone the delay, and only 'for sufficient cause'.
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Talk to our tax team about this sectionLast updated 9 September 2026